"Compared to 3DS, it was very interesting – when we were designing the NGP we had no idea what Nintendo was going to do. Aside from the 3D stereoscopic display, they seem to be keeping the same theme that they had with the DS – it feels like an update of the DS to me. Lots of choices we made were so different from their choices. It's kind of hard to compare the two (3DS to NGP), aside from the fact that both of them are dedicated gaming platforms. We are dealing with the same issue that Nintendo is. It's up to content publishers, including ourselves, to show people that this is worth £25 or £30 as opposed to 59p. You cannot release the same content that you put on the iPhone for a dollar on to NGP or some other consoles and expect people to pay 20 times that." - Shuhei Yoshida, president of Sony Computer Entertainment worldwide studios

Sure Sony, the 3DS is an updated DS, much in the same way that the NGP is nothing but an updated PSP. Oh but wait, the 3DS gives 3D without glasses... what do you have? A touch screen on the back? Haha I think I'll take the "updated DS", and I haven't even bought my 3DS yet, but I will in a matter of weeks when OOT is released.

NGP and 3DS are directly comparable, in fact the only differences are the analog sticks, dual screen on 3DS, 3D obviously and rear touch pad.
Both have the same potential for games now (excluding 3G version NGP) it comes down to what developers can do with it.
In fact this gen is more comparable than PSP and DS where DS could focus on touch screen games and PSP utilised its power.

Not to pick sides or anything, but I've played on 3DS' numerous times and the product doesn't justify the hype OR the price. Plus I've no emotional attachment to ocarina or interest in playing the remake so I might as well look forward to NGP. That second analog is just too enticing.

You could say practically the same thing about NGP. In my opinion, it doesn't matter if the 3DS is an updated DS. Remember the amount of new features added from NES to SNES? Why is it that when a new console comes out, people expect it to do something crazy and new? Just give me good games and I don't care if you're using the same controller features for decades.

I don't even bother listening to Sony anymore, since they contradict everything they say anyways:

-The Rumble Pack was a "gimmick" on the N64 but force feedback gave the gamer "a new dimension" with the dualshock
-Above similarly for touchscreens on DS/NGP
-When Wii came out, motion gaming was a "childish gimmick" but with the Move it's "the future of gaming" and "hardcore"
-DS/3DS are "babysitting tools" and uncool to be seen with in public by adults, but somehow the PSP is "cool" to be seen with in public
-3D is a "gimmick" on the 3DS, but is somehow "not a gimmick" and "mind blowing" on PS3 3D games
-And my personal favorite, since according to Sony the PSP/NGP crowd is for "hardcore gamers":

"Our primary focus, and about 40 percent of our demographic right now, is in that 13- to 17-year-old consumer base. We’ve seen a lot of growth in the under-12, with UMD games in particular, and we’ve obviously made some noise about the Hannah Montana pack and some other products that we’ll be launching for that demographic." (Sony's John Koller, 2009)